A phase difference plate used for, e.g., optical compensation of a liquid crystal display device is required to have ability to reduce the change in color tone of the display device at different viewing angles. Various techniques therefor have been hitherto developed. For example, Patent Literature 1 discloses a technique in which a phase difference plate is produced by stretching a layered body that includes a resin layer (a) containing a resin A having a positive intrinsic birefringence, a resin layer (b) containing a resin B having a negative intrinsic birefringence, and a resin layer (c) containing a resin C having a positive intrinsic birefringence, in this order.